SARL PHARMACIE CHAMP FLEURI : revenue, balance sheet and financial ratios

SARL PHARMACIE CHAMP FLEURI is a French company founded 35 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SAINT-DENIS (97490), this company of category PME shows in 2019 a revenue of 1.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL PHARMACIE CHAMP FLEURI (SIREN 381920610)
Indicator 2019 2018 2017
Revenue 1 426 580 € 1 419 547 € 1 458 489 €
Net income 85 715 € 90 523 € 91 545 €
EBITDA 99 458 € 113 007 € 116 321 €
Net margin 6.0% 6.4% 6.3%

Revenue and income statement

In 2019, SARL PHARMACIE CHAMP FLEURI achieves revenue of 1.4 M€. Activity remains stable over the period (CAGR: -1.1%). Vs 2018: +0%. After deducting consumption (947 k€), gross margin stands at 479 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 99 k€, representing 7.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 426 580 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

479 493 €

EBITDA (2019) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

99 458 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

107 593 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

85 715 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.0%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.767%

Financial autonomy (2019) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

60.518%

Cash flow / Revenue (2019) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

5.581%

Repayment capacity (2019) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.287

Asset age ratio (2019) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

10.9%

Solvency indicators evolution
SARL PHARMACIE CHAMP FLEURI

Sector positioning

Debt ratio
8.77 2019
2017
2018
2019
Q1: 35.66
Med: 104.09
Q3: 243.68
Excellent

In 2019, the debt ratio of SARL PHARMACIE CHAMP FLEURI (8.77) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
60.52% 2019
2017
2018
2019
Q1: 22.98%
Med: 40.69%
Q3: 60.85%
Good +8 pts over 3 years

In 2019, the financial autonomy of SARL PHARMACIE CHAMP FLEURI (60.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.29 years 2019
2017
2018
2019
Q1: 1.73 years
Med: 5.0 years
Q3: 9.49 years
Excellent

In 2019, the repayment capacity of SARL PHARMACIE CHAMP FLEURI (0.29) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 242.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

242.275

Interest coverage (2019) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.988

Liquidity indicators evolution
SARL PHARMACIE CHAMP FLEURI

Sector positioning

Liquidity ratio
242.28 2019
2017
2018
2019
Q1: 119.98
Med: 167.07
Q3: 236.26
Excellent +24 pts over 3 years

In 2019, the liquidity ratio of SARL PHARMACIE CHAMP FLEURI (242.28) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.99x 2019
2017
2018
2019
Q1: 1.36x
Med: 5.4x
Q3: 11.35x
Average -37 pts over 3 years

In 2019, the interest coverage of SARL PHARMACIE CHAMP FLEURI (1.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 125 k€ to permanently finance. Over 2017-2019, WCR increased by +96%, requiring additional financing.

Operating WCR (2019) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

125 496 €

Customer credit (2019) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

2 j

Supplier credit (2019) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

36 j

Inventory turnover (2019) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

22 j

WCR in days of revenue (2019) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

32 j

WCR and payment terms evolution
SARL PHARMACIE CHAMP FLEURI

Positioning of SARL PHARMACIE CHAMP FLEURI in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 205 transactions of similar company sales in 2019, the value of SARL PHARMACIE CHAMP FLEURI is estimated at 967 776 € (range 662 539€ - 1 354 997€). With an EBITDA of 99 458€, the sector multiple of 9.2x is applied. The price/revenue ratio is 0.70x (in line with sector norms). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2019
205 transactions
662k€ 967k€ 1354k€
967 776 € Range: 662 539€ - 1 354 997€
NAF 5 année 2019

Valuation detail by method

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EBITDA Multiple 50%
99 458 € × 9.2x
Estimation 914 514 €
633 503€ - 1 348 826€
Revenue Multiple 30%
1 426 580 € × 0.70x
Estimation 991 540 €
729 594€ - 1 260 516€
Net Income Multiple 20%
85 715 € × 12.4x
Estimation 1 065 286 €
634 546€ - 1 512 148€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 205 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Commerce de détail de produits pharmaceutiques en magasin spécialisé)

Compare SARL PHARMACIE CHAMP FLEURI with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SARL PHARMACIE CHAMP FLEURI

What is the revenue of SARL PHARMACIE CHAMP FLEURI ?

The revenue of SARL PHARMACIE CHAMP FLEURI in 2019 is 1.4 M€.

Is SARL PHARMACIE CHAMP FLEURI profitable?

Yes, SARL PHARMACIE CHAMP FLEURI generated a net profit of 86 k€ in 2019.

Where is the headquarters of SARL PHARMACIE CHAMP FLEURI ?

The headquarters of SARL PHARMACIE CHAMP FLEURI is located in SAINT-DENIS (97490), in the department La Reunion.

Where to find the tax return of SARL PHARMACIE CHAMP FLEURI ?

The tax return of SARL PHARMACIE CHAMP FLEURI is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does SARL PHARMACIE CHAMP FLEURI operate?

SARL PHARMACIE CHAMP FLEURI operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.